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District Court of Appeal, Third District, California.

Theo. J. ROCHE, Plaintiff and Appellant, v. Charles J. McCOLGAN, Franchise Tax Commissioner of the State of California, Defendant and Respondent.

Civ. 7342; Sac. 5813.

Decided: July 25, 1947

Sullivan, Roche, Johnson & Farraher and Eustice Cullinan, all of San Francisco, for appellant. Fred N. Howser, Atty. Gen., and James E. Sabine, Deputy Atty. Gen., for respondent.

It appears from the stipulation of the parties that the same legal questions are presented in this proceeding as those in Cullinan v. McColgan, Cal.App., 183 P.2d 115.

For the reasons stated in our opinion in that case the judgment herein is affirmed.


Hearing denied; SHENK and TRAYNOR, JJ., dissenting.

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